TaxTMI 
TaxTMI 
2019 (7) TMI 1786
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....DCP4571BXM0001 is a 100% EOU and is engaged in the manufacture and export of polished granite slabs and marble slabs falling under chapter and sub-heading No. 680223310 and 25251220 of the first Schedule of the Central Excise Tariff Act, 1985. 3. Show cause notice dated 14.03.2016 was issued to the appellant alleging that the appellant has short realised the export proceeds for the financial year 2011-12 to 2015-16 to the tune of Rs. 18,51,911/- and as such for the recovery of proportionate amount of duty foregone (Rs. 4,98,210/-) alongwith interest and penalty. It was alleged in the show cause notice that the appellant has contravened the provisions of EXIM Policy (EOU Procedure) of the Foreign Trade Policy 2009-14 (Para 2.41) and also th....
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....ved 100% recovery of the exports after mutually deducting the amount proportionate to the normal transit loss. Learned Counsel submits that the appellant had submitted the following documents- i) Communication dated 09.03.2012 regarding discount of USD 5358.15 due to quality issue. ii) The invoice dated 16.12.2011 and respective debit note of USD 5306.99 due to corner breakage and polish issue of the material. iii) The invoice dated 23.08.2014 and respective communication dated 03.11.2014 discount of USD 2534 due to defect in material. iv) The invoice dated 16.12.2014 and respective communication dated 27.03.2015 discount of USD 2689.00 due to major crack in the material, and invoice dated 01.04.2015 and respective communicati....
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....nsparent Technologies Pvt. Ltd. vs. CCE, Belgam -2006 (200) ELT 118 (Tri. Bang.) 6. Indian Furniture Works vs. CC, Bangalore -2000 (126) ELT 722 (Tri. Bang.) The extended period for issue of show cause notice is bad in law as it is against the law, laid down by the Hon'ble Supreme court in Rainbow Industries vs. CCE -1994 (74) ELT 3 (SC). The Apex Court set two essential pre-conditions to be satisfied before invoking extended period of limitation - for wilful suppression, mis-declaration with intention to evade payment of duty. Accordingly, he prays for allowing the appeal with consequential benefits. 6. Learned Authorised Representative Shri Pradeep Gupta, appearing for the Revenue relies on the impugned order. 7. Having considered th....